当前,会计理论工作者和实际工作者中,对会计科目和帐户的概念和作用认识不一,分歧较大,主要有三种不同的意见:第一种是只承认设置帐户在会计核算方法体系中的地位,避而不谈设置会计科目在会计核算方法体系中的地位;第二种是在会计核算方法中主要提设置会计科目,但也提及帐户的设置。不过对两者的概念,未能明确区分,往往把会计科目看作是帐户的同义语;第三种是把设置会计科目和设置帐户都 At present, accounting theory practitioners and practitioners, accounting books and accounts of the concept and role of different understanding, differences are larger, there are three different opinions: The first is to recognize only set up an account in the accounting methodological system The status of the accounting subjects in the accounting method system is set aside, while the second is to set up the accounting subjects mainly in the accounting method, but also refers to the setting of the account. However, the concept of the two, failed to make a clear distinction, often accounting accounts as a synonym for the account; the third is to set the account and set up an account both